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Village of Cato – Audit Follow-Up (2023M-145-F)
… – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Cato’s (Village’s) progress, as of June 10, 2025, in … The purpose of our review was to assess the Village of Catos Villages progress as of June 10 2025 in implementing …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0City of Lackawanna – Garbage Collection Fees (2021M-206)
… complete report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City … Determine whether City of Lackawanna City officials properly assessed and …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206State Comptroller DiNapoli Releases Audits
… balance estimates required by Town Law. Long Lake Central School District – Capital Project (Hamilton County) District officials properly established, authorized contracts …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsII.3 Overview – II. New York State Financial Accounting
… vests in the Governor primary authority and responsibility for budget formulation, presentation, and execution. These … available to support these expenditures and disbursements for the forthcoming fiscal year. The State Constitution also requires explicit recommendations for making changes to the current revenue structure and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewTown of Mamakating – Records and Reports (2015M-164)
… transfer of these funds to the reserves in a timely manner or record town-outside-village general and highway fund cash …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164IV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… The State Legislature authorizes State agencies to make expenditures and incur obligations for specific … The State Legislature authorizes State agencies to make expenditures and incur obligations for specific …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… Peets was arraigned in Wayne County today on charges of offering a false instrument for filing, tampering with a … Peets was arraigned in Wayne County today on charges of offering a false instrument for filing tampering with a …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksRochester City School District – Budget Review (B20-2-1)
The objective of this review was to provide an independent evaluation of the Rochester City School Districts District adopted budgets
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1State Police Bulletin No. SP-114
… Specialists represented by the New York State Police Investigators Association in Bargaining Unit 62. … $1,160 NYC, Rockland and Westchester Counties $1,739 Nassau and Suffolk Counties $2,029 2008 Increases effective … automatic increases: NHRP703 Mass Salary Additional Pay Report This report identifies all employees receiving an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-114-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherState Agencies Bulletin No. 1673
… payroll checks originally issued in 2017 and that the funds will be sent to the NYS Office of Unclaimed Funds (OUF) on March 8, 2019. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1673-outreach-escheatment-2017-uncashed-payroll-checksDiNapoli: Former Treasurer Arrested in Village of Millport Theft
… Village of Millport Treasurer Dawn Haverley was arrested for felony grand larceny Monday after an investigation and … Attorney Weeden A. Wetmore and the New York State Police for their diligent work in helping us hold Ms. Haverley … Justice Court and released on Chemung County's Project for Bail. The former Village of Millport treasurer was …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… there were two signatures on checks. The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and … Company official is required before someone uses the debit card. Key Recommendations Revise the by-laws to define the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s officers consist of a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialExamination of Official Station Designation
… official station will normally be the employee’s main place of business (i.e., the place where the employee … of the State. Instead of designating the employee’s main place of business, where the employee spent 61 percent …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationSUNY Bulletin No. SU-170
… 1% merit increases effective July 1, 2010. Effective Date(s) 1% Discretionary Increase is effective 7/1/10, Pay Period … appropriate documentation to OSC prior to the payment. The roster must be signed by the College President and forwarded … to update any subsequent rows that appear on the employee’s Job Data record provided the employee remained in BU13. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidentialState Agencies Bulletin No. 1393
… The accounting, reporting and payroll distribution data for employees paid through PayServ Background In order to … to ensure the proper accounting information is being used for the paychecks noted below. Effective Date(s) Institution … Actions OSC will begin FYE activities on March 24, 2015 for the paychecks dated April 2, 2015 (Institution) and April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1393-updates-account-codes-attached-payserv-position-pools-sfs-statewideState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of North Warren Central School District , Plainedge Union Free School District and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of North Warren Central School District Plainedge Union Free …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0Collection and Use of Oil Spill Funds (Follow-Up)
… Purpose To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). Background Chapter 845 of … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followRidge Fire District – Audit Follow-Up (2021M-165-F)
… of Review The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal … The purpose of our review was to assess the Ridge Fire Districts District progress as of September 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-f